According to Mr. Vu Chi Hung, Deputy Director of the General Department of Taxation, to ensure publicity and transparency, the unit has invited the Vietnam Chamber of Commerce and Industry (VCCI), Vietnam Tax Consultants' Association (VTCA) to participate in the process of reviewing and evaluating the information to select the 30 most outstanding taxpayers in the country.

The key criteria to vote for typical taxpayers given by the General Department of Taxation is the contribution to the socio-economic development of the country, including: Creating more jobs for employees; creating added value for the economy; achieving a high annual export turnover, bringing a lot of foreign currency to the country, promoting Vietnamese brands to the world; paying high rate of taxes to the State budget every year; and having a good history of adhering to tax laws.